'Look not back behind thee,' as in Genesis 19:17, means that Lot, who represents the good of charity, should not look to matters of doctrine. 'To look up,' is to look to celestial things. In Genesis 18:22, looking signifies thinking because seeing denotes understanding.

(Odkazy: Arcana Coelestia 2245)

In most cases, a "master" in the Bible refers to truth. That can vary according to the person being called master -- Egyptian masters respresent factual, worldly knowledge; when the Lord is referred to as master it means Divine Truth itself. The term does vary according to context. If the things directed by the "master" represent knowledge and ideas, the master will represent desires for good, since desires for good are the things that inspire true thinking.